Understanding DC’s Sales and Use Tax
Stay on top of your sales and use tax obligations in the District of Columbia. Sales and use tax is applied to the sale, lease, or rental of tangible personal property and certain services in the District of Columbia. OTR provides tools, resources, and guidance for businesses and individuals to accurately report, pay, and comply with sales and use tax requirements.
Taxable and Non-Taxable Services
- Learn which services are subject to sales and use tax in the District and which are exempt.
Sales Tax on Property Maintenance Services
- Find examples of property maintenance services that are taxable versus those that are exempt.
Sales Tax on Data Processing Services
- Review which types of data processing services are subject to sales tax and which qualify for exemptions.
Digital Goods Sales Taxability Chart
- Use our digital goods chart to see how different online products and services—such as software, music, and streaming—are taxed in DC.
- See examples of taxable and non-taxable information services.